Lesotho Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Lesotho.

Required Documents

  • The following documents are required for the import of humanitarian goods into Lesotho:
  • bill of lading/airway bill
  • packing list
  • fumigation certificate
  • deed of donation
  • pro-forma invoice.

Prohibited Goods

There are no goods that are prohibited entry into Lesotho as humanitarian goods.

Tax Exemption

Tax exemption is available for importing all types of humanitarian goods to Lesotho. All all non-profit consignees can apply for exemption.

Pre-shipment Application

International pre-shipment application is not required for tax exemption.

Monetary Valuation

Monetary valuation is required for humanitarian aid shipments, for consignments as a whole. If the items shipped are not the same, valuation is required on an individual basis. If the pro-forma invoice is issued by the supplier in a foreign currency, the foreign currency will be converted into local currency (Maloti) for valuation purposes.


There are no restrictions on new or second hand goods. However, expiry date on food products is important for health officials to determine whether the food is fit for human consumption.

Additional Information

Humanitarian cargo, even thought exempted from customs duties, has to undergo the normal customs clearance. Therefore, the necessary clearance documents are required.

Contact Point

Further questions should be directed to the Commissioner–Customs and Excise (CCE).


Regions / countries / territories

Africa: Lesotho